I-3 - Taxation Act

Full text
965.0.26. Unless the Minister has waived in writing the application of this section with respect to all or any portion of the amount determined under section 965.0.25, that section does not apply in respect of a member’s account under a PRPP if the last distribution from the account was made after the end of the calendar year following the year in which the member died.
2015, c. 21, s. 351.